Costing items for material &1 in plant &2 without cost element.

What causes this issue?

The itemization for material &V1& in plant &V2& contains
valuation-relevant items without a cost element.

System Response

The costs of these item(s) cannot be included in the cost component
split. This means that there will be inconsistencies between the cost
component split and the itemization.

How to fix this error?

Check the log for further system messages for material &V1& in plant
&v2&. Correct the error and carry out costing again.

Error message extract from SAP system. Copyright SAP SE.